on October 10, 2017 – Quentin CLAUZON – Law – Experts-comptables
After numerous congressmen, largely fed in the council, the 72nd congress of accountants ended in fanfare with the intervention of Bruno Le Maire, minister of Economy and Finance. Greeted by a nice ovation, he has long emphasized the role of relay, the economic professions of the figure.
“I deeply believe in the future of the public accountants and auditors. “Invited to the closing plenary of the 72nd congress of accountants, entitled” together, let’s Build the jobs of the future “, the minister of Economy and Finance has been welcomed with enthusiasm, even before beginning a speech punctuated with praise with regard to the professionals of the figure. “The profession is going to evolve,” artificial intelligence calls into question some of the repetitive tasks, but what you will bring to the economy is irreplaceable, ” said Bruno Le Maire, in response to the economist Nicolas Bouzou, for which the accountants are doomed to disappear.
For the minister, on the contrary, the bond of trust between the professionals of the number, and the economic world French can disappear. These provide in effect a council of near. They have an intimate knowledge of the TPE/SME and have a valuable know-how. They are finally available and offer a degree of legal certainty.
An analysis developed previously by Charles-René Tandé, president of the superior Council of the Ordre des experts-comptables, who also welcomed the presence of Bruno Le Maire, seeing it as recognition of their role of supporting businesses and the economy.
Participate in the development of the law
Building his presentation in three axes, the president of the College had initially contended that the accountants could carry out this mission more and more effectively if they were involved in the development of the law. “The accountants, in daily contact with the economic world, can bring a lot to the thinking of the legislature “, has he supported.
Remove the exemption regimes, integrating them if required in the common law (the example of the CICE), to provide a stable environment and suitable for the development of SMES, to protect the heritage of the individual entrepreneur (taxation only on the profits taken…). Both measures are inspired from the daily practice of accountants. Finally, Charles-René Tandé wishes to draw the attention of the legislature on the increase in the thresholds of the regime of micro-enterprise as a measure of simplification, but which is not without limits.
“The accountants, in daily contact with the economic world, can bring a lot to the thinking of the legislator” Charles-René Tandé.
This finding, the president of the CSOEC has submitted to the minister of the Economy, some difficulties related to the constraints successive to be borne by the profession. If the laws on money laundering, whistleblowers or the protection of personal data are not the national legislature, the control of the supporting documents established by the approved test agencies, or the declaration sociale nominative (DSN), have given cold sweats to the profession. The president of the CSOEC has welcomed the postponement of the start of the levy of the tax at the source : the implementation of the pay slip is clarified and software cash certified are already two projects that are important to customers and firms “.
Indeed, if the profession is turning more towards the council, the time allotted should not be affected by further constraints. “Customers that develop are clients well advised,” pointed out Charles-René Tandé. And to the extent that the latter, who represent 3 million businesses and 15 million jobs, are in good shape, it’s the entire economy that breathes.
“The profession must increase its commitment to SME growth “, he proposed, referring to the implementation of the operation “Business story” (see box above) for the creation of business and “Cap digital” for the transition to digital. “The Order will provide firms with the tools needed to initiate a process of identification of potential business growth “, he announced.
Two tools for SMES
Business Story, the system of support to business creation, which was launched on 3 February 2016 by the Order of chartered accountants, has won more than 3,700 firms and generated 1 400 taken of contact between accounting and project holders.
This new system allows project leaders to benefit from three appointments available by a chartered accountant voluntary around one or several services offered in the device. The platform “Cap digital” provides support for accounting, while serving as a showcase of the commitment of the College vis-à-vis companies.
Greeting, finally, to the good guidance of the “macro-economic indicators” surveys on the ground, Charles-René Tandé said to rely on the minister of the Economy, not to increase the burden on firms. “It is time to review the information system of our clients, their organization, their human resources policy, their policy of purchase and sale… To make them true levers of growth “, he stressed, noting that the growth and the competitiveness of enterprises would be strengthened.
A minister to listen to the professionals figure
Evoking then the pace of technological change in response to the president of the Order, Bruno Le Maire recalled that the professionals of the figure are the “best relay, the best-informed” and are key players in the dialog between businesses and public Authorities, accompanying the four companies in five daily. “I need you, the public accountants and auditors, to carry this economic transformation, supporting entrepreneurs and set a course “, a-t-launched it with force, having shelled some elements of tax policy (lower tax on capital, NEWLY transformed into a relief of expenses, enlargement of the simplified schemes of micro-taxation).
“I need you, the public accountants and auditors, to carry this economic transformation, supporting entrepreneurs and setting a cap,” Bruno Le Maire.
Stating stay tuned, the ex-candidate to the primary right to the Presidential election, is shown by the following particularly comprehensive with respect to the concerns delivered to the accountants.
Turning firstly to the declaration sociale nominative, Bruno Le Maire, has announced to receive the ministry of the Economy and Finance all of the additional bodies, not being brought up to standard. “You are challenged by the SMES, so that it is not you who are responsible “, he stressed. Then, the postponement of the implementation of the levy of the tax at source is, to him, a decision ” wise “, to avoid accountants of accepting a ” major problems “. The software cashier will also be modernised as of 1 January 2018, a measure that is a true breakthrough for the minister.
The integration of ACC within societies pluriprofessionnelles
Received at the end of the congress in respect of the tradition ” to which we never missed “, John Bouquot, president of the Compagnie nationale des commissaires aux comptes (NBAC), welcomed the real community formed by the expert-accountants and auditors. Then, referring to the current turmoil, Jean Bouquot was felt that the profession had a need to express its role and its added value in the service of transparency, a value that is deemed essential by the society as a whole. But this strengthening will require a reform of the training, to the extent that the profession is no longer attracting young talent.
“We need to be réformions our model certificate of aptitude to the profession of ACC to enhance much better the learning experience, by allowing more competent people to join the ranks of our firm “, he projected. Jean Bouquot has not left the digital, pointing out the dangers that it holds for large firms.
Pretending to be on the side of the minister of Economy, Jean Bouquot concluded his remarks by recalling that the statutory audit of the French was ” more than a simple certification of the accounts, but a safety certificate which all the economic and social environment can benefit “.
“The legal audit in the French style is more than a simple certification of the account, but a safety certificate which all the economic and social environment can benefit” Jean Bouquot.
Sensitive to the issue of the attractiveness of the CAC, Bruno Le Maire, has said that he is in favour of the inclusion of statutory auditors in companies pluriprofessionnelles year, in the framework of a law on transformation of companies scheduled for 2018. Remains to put in practice all the “know-how” passed at the congress in lille, before turning to the 73rd congress of accountants, which will be held on 10, 11, and 12 October 2018, Clermont-Ferrand.